DOF: 28/10/2026

RESOLUTION amending the General Provisions applicable to financial group holding companies and subholding companies that regulate matters falling jointly to the National Supervisory Commissions

RESOLUTION amending the General Provisions applicable to financial group holding companies and subholding companies that regulate matters falling jointly to the National Supervisory Commissions.

In the margin a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities, Insurance and Sureties, and Retirement Savings System Commissions, pursuant to the provisions of articles 91, first and second paragraphs; 92 and 94, second paragraph of the Law to Regulate Financial Groups; 366, fractions II, V, VI, VII and XXXIX, 372, fractions I, VI, VIII and XLIII of the Law of Insurance and Surety Institutions; 5, fraction XVI, 11 and 12 fractions I, VIII and XVI of the Law of Retirement Savings Systems; 98 Bis of the Law of Credit Institutions; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Formalities, as well as 4, fractions II, III, V, XXXVI and XXXVIII, 14 and 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on 19 December 2025, the "Resolution amending the General Provisions applicable to financial group holding companies and subholding companies that regulate matters falling jointly to the National Supervisory Commissions" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, in order to provide legal certainty regarding the natural phenomena that trigger the assumption for their authorization and the requirements that must be met to prove the adverse impact on the solvency or liquidity of the Holding Companies and Subholding Companies and, where applicable, on the stability of the financial system as a whole, or else, when said financial entities are carrying out financial restructuring or corporate reorganization processes, and

That, in compliance with the provisions of the general Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission published in the Official Gazette of the Federation on 31 December 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Formalities, it is necessary to amend the General Provisions applicable to financial group holding companies and subholding companies that regulate matters falling jointly to the National Supervisory Commissions . The foregoing, for the purpose of establishing the application formats for the procedures related to the authorization of special accounting records and special accounting criteria, as well as reducing the maximum response times of the authority regarding said authorizations. For the foregoing reasons, it has been resolved to issue the following

RESOLUTION AMENDING THE GENERAL PROVISIONS

APPLICABLE

TO FINANCIAL GROUP HOLDING COMPANIES

AND SUBHOLDING COMPANIES THAT REGULATE MATTERS THAT

FALL JOINTLY TO THE NATIONAL SUPERVISORY COMMISSIONS

SOLE.- Articles 44, fourth and fifth paragraphs and 44 Bis, second and third paragraphs are AMENDED and, the heading ÍNDICE is ADDED, as well as Annex 3 of the General Provisions applicable to financial group holding companies and subholding companies that regulate matters falling jointly to the national supervisory commissions , published in the Official Gazette of the Federation on 29 June 2018 and amended through various resolutions to read as follows:

INDEX TITLES FIRST TO FIFTH . . . ANEXOS Anexos 1 y 2 . . . Annex 3 Formats for the submission of information to the Supervisory Commission

Article 44.- . . . . . . . . .

The authorization application must be sent to the Supervisory Commission in accordance with the format contained in Annex 3 of these provisions, and must be signed by autograph signature or, advanced or reliable electronic signature, in accordance with the Commerce Code, by the legal representative of the Holding Companies and Subholding Companies or, where applicable, by the legal representative of the self-regulatory organizations recognized by the Supervisory Commission or of any guild representation body.

The Supervisory Commission shall resolve the authorization application referred to in the preceding paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is issued and notified, the Holding Companies and Subholding Companies must continue using the accounting criteria established in Annex 1 of these provisions. Once said period has elapsed without the Supervisory Commission issuing and notifying the corresponding resolution, it shall be understood in a negative sense and the application shall be deemed dismissed.

. . .

Artículo 44 Bis.- . . .

The application to obtain authorization for the application of special accounting records must be sent to the Supervisory Commission in accordance with the format contained in Annex 3 of these provisions and must be signed by autograph signature, or by advanced or reliable electronic signature, in accordance with the Commerce Code, by the legal representative of the Holding Companies and Subholding Companies, and must contain at least the following:

• I. a V

. . . . . .

The Supervisory Commission shall resolve the authorization request referred to in the preceding paragraph within a period of sixty business days counted from the day following its receipt. Until the respective resolution is issued and notified, the Controlling and Subcontrolling Companies must continue using the accounting criteria established in Annex 1 of these provisions. If said period elapses without the Supervisory Commission issuing and notifying the corresponding resolution, it shall be understood in the negative sense and the request shall be deemed denied.

TRANSITORY

FIRST.- This Resolution shall enter into force on the day following its publication in the Diario Oficial de la Federación.

SECOND.- Controlling and subcontrolling companies that, prior to the entry into force of this amendatory Resolution, have submitted to the Commission their authorization request under the terms established by articles 44 or 44 Bis, as applicable, shall continue their process in accordance with the general Agreement establishing actions for administrative simplification and improvement for procedures carried out before the Comisión Nacional Bancaria y de Valores published in the Diario Oficial de la Federación on 31 December 2025; in the case of those authorization requests that were filed prior to the entry into force of the aforementioned Agreement, they shall be processed in accordance with the second transitory article thereof.

THIRD.- Controlling and subcontrolling companies that, prior to the entry into force of this amendatory Resolution, hold an authorization issued by the Commission under the terms established in articles 44 or 44 Bis, as applicable, shall remain in force until their conclusion date.

Sincerely
Mexico City, on 20 October 2026.-
President of the
National Banking and Securities Commission
Lic.
Ángel
Cabrera Mendoza
.- Signature.-
President of the
National Insurance and Surety Commission
Mtro.
Ricardo Ernesto Ochoa
Rodríguez
.- Signature.-
President of the
National Commission of the Retirement Savings System Mtro.
Julio César
Cervantes Parra
.- Signature.

ANNEX 3

FORMATS FOR THE SUBMISSION OF INFORMATION TO THE SUPERVISORY COMMISSION

The Controlling and Subcontrolling Companies must submit the corresponding formats in accordance with the provisions established in these provisions, duly completed in their entirety, as follows:

INDEX

Basis

Name of the Format

Article 44

Request for authorization or extension of special accounting criteria for supervised financial entities when

the competent authorities issue emergency or natural disaster declarations upon the occurrence of

disruptive natural phenomena that generate effects on the economy and that could cause an adverse impact

on the solvency or liquidity of the entities and, where applicable, on the stability of the financial system.

Article 44 Bis

Request for authorization of special accounting records for supervised financial entities that carry out

financial restructuring or corporate reorganization processes, that seek their stability and proper

operation.

Request for authorization or extension of special accounting criteria for supervised financial entities when the competent authorities issue emergency or natural disaster declarations upon the occurrence of disruptive natural phenomena that generate effects on the economy and that could cause an adverse impact on the solvency or liquidity of the entities and, where applicable, on the stability of the financial system

Format homoclave

Date of publication in the DOF

DD

MM

YYYY

Place of request

Date of request

Municipality or Borough

State:

DD

MM

YYYY

Select the option that matches your request

Authorization request

Extension request*

Select the option that matches the nature

of the supervised financial entity:

General Deposit Warehouses, Currency Exchange Houses and Credit

Unions

Savings and Loan Cooperative Societies

Financial Group Holding Companies

Credit institutions

Community Financial Societies and Popular Financial

Societies

Settlement Members and Clearing Houses

Brokerage Firms

Investment funds, Investment Fund Operating Companies

or Investment Fund Share Distributing Companies

Investment

Collective Financing Institutions and Electronic Payment Fund

Institutions

Development Agencies or Development Entity

Data of the Supervised Financial Entity or Self-Regulatory Organization recognized by the Commission or any Industry

Representation Body:

Name or corporate name

(if applicable)

Tax domicile:

Name of the attorney-in-fact or legal representative:

RFC of the legal representative:

Domicile to hear or receive notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada,

Corredor, Eje vial, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juárez, Residencial Hidalgo, Fraccionamiento,

Sección, etc.)

Locality

(Optional)

Municipality or Borough:

State:

Between which streets

(Optional)

Email addresses to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic effects that the disturbing natural phenomenon has caused or is estimated to cause

disturbing.

Estimate of the impact that the economic effects could cause on solvency, liquidity and

those related to the application of the special accounting criteria of the affected financial entities and, if applicable,

the impact on the stability of the financial system.

Explanation of how the special accounting criteria will help reduce or prevent the effects referred to

in the previous sections.

*(Only field required for the extension request)

Information with which the entity proves that the economic effects persist as of the date of the extension request.

Signature of the legal representative of the entity, of the self-regulatory organizations recognized by the Commission or of any

industry representation body

CNBV Privacy Notice In compliance with the General Law on Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the public the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that the holders of personal data know the treatment that will be given to them and can make informed decisions in this regard, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with articles 4 of the Federal Law of Administrative Procedure and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Application for authorization of special accounting records for supervised financial entities that carry out financial sanitation or corporate restructuring processes, which seek their stability and proper functioning

Format homoclave

Date of publication in the DOF

DD

MM

AAAA

Place of application

Date of application

Municipality or Borough

State:

DD

MM

AAAA

Select the option that fits the nature

of the supervised financial entity:

General Deposit Warehouses, Exchange Houses and Credit

Unions

Savings and Loan Cooperative Societies

Controlling and Sub-Controlling Companies of Financial

Groups

Credit institutions

Community Financial Societies and Popular Financial

Societies

Settlement Members and Clearing Houses

Brokerage Houses

Investment funds, Fund Operating Companies of

Investment or Distributing Companies of Fund Shares of

Investment

Collective Financing Institutions and Electronic Payment

Fund Institutions

Promotion Organizations and Promotion Entities

Data of the Financial Entity

Denomination or corporate name

(if applicable)

Tax domicile:

Name of the attorney-in-fact or legal representative:

No. of notarial instrument

(if applicable)

Domicile to hear and receive notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corredor, Eje vial, etc.)

Exterior number:

Interior number:

Colonia:

(Example: Ampliación Juárez, Residencial Hidalgo, Fraccionamiento, Sección, etc.)

Locality

(Optional)

Municipality or Borough:

State:

Between which streets

(Optional)

Email addresses to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting records requested, indicating at least the items of the financial

statements that would be affected, amounts and period for their application.

Detailed explanation of the causes that have generated the need to carry out the financial Sanitization or Corporate

Restructuring process.

The solvency, liquidity, capital indicators and those related to the application of the special accounting records,

determined as of the date of the request, as well as a detailed description of the effects that said

indicators could present in the event of not having the requested authorization.

The remediation actions and measures that make up the financial Sanitization or Corporate Restructuring

processes required by the requesting entity.

Evidence that the actions and measures indicated in this request have the approval of the Board of

Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

CNBV Privacy Notice

In compliance with the General Law on Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the public the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, so that the holders of personal data know the treatment that will be given to them and can make informed decisions about it, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with articles 4 of the Federal Law of Administrative Procedure and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

This format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

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